In re William Adams (Deceased) - (1905) 25 NZLR 302

Revenue — Deceased Persons' Estates — Exemption — "The Charitable Gifts Duties Exemption Act, 1883," Section 2 — Bequest for Benefit of Orphans — "Institution" — "Asylum" — Building — Establishment — "The Charitable Gifts Duties Act, 1901" — Trust for Benefit of Public — Public of Colony — Objects of Charity wholly outside Colony — Statute — Construction — Application to Persons and Property outside Colony.